The Effect of Budgetary Participation Participation on Managerial Performance with Organizational Commitment as Intervening Variable

Abstract

The purpose of this study is to determine the participation of budgeting, managerial performance, organizational commitment, the influence of budgetary participation on managerial performance, the influence of budgetary participation on organizational commitment, the influence of organizational commitment to managerial performance and the influence of budgetary participation on managerial performance with organizational commitment as variable Intervening at 15 Offices in Cimahi City. This research was conducted at 15 Department in Cimahi City by using descriptive research method and verification with quantitative approach. Data source used is primary data source. The data collection techniques used are questionnaires. Sampling technique in this research is non-probability sampling with purposive sampling type. Hypothesis testing used is path analysis (path analysis). The results showed that the participation of budget preparation and organizational commitment included in both criteria, and managerial performance included in the criteria is quite good at 15 Dinas in Cimahi City. The influence of budgetary participation on managerial performance shows a significant influence, the participation of budget preparation on organizational commitment has significant influence, and organizational commitment has a significant influence on managerial performance. So the influence of budgeting participation has a significant influence on managerial performance with organizational commitment as intervening variable at 15 Department of City Cimahi.